News & Insights
James Lloyd appeared for the student respondent in a disciplinary hearing before the Taxation Disciplinary Board in a case centred on a contested allegation of dishonesty.
The case involved the alleged misuse of generative AI during an examination, and the sufficiency of the 2024 Online Exam Regulations published by The Association of Taxation Technicians, replaced in May 2025.
The evidence involved substantive analysis of GenAI function and use, and the extent to which the particular tool generated unique content.
Declining to make a finding of dishonesty, the committee refused to order the removal of the student in question from the register, issuing a lesser sanction of censure.
James was instructed by Deepika Raino of Brabners LLP.
A related article can be found here.
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